<html xmlns="http://www.w3.org/1999/xhtml">
<head>
<script>

function init()
{ 
  var A = document.getElementById("A");
  var B = document.getElementById("B");

  for (var i = 0; i &lt; 2; ++i)
    B.insertBefore(document.createElement("span"), A);
}

</script>
</head>

<body onload="init()">

<em id="B"><td></td><span id="A"><div></div></span></em>

</body>
</html>